ND MATERIAUX : revenue, balance sheet and financial ratios

ND MATERIAUX is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in ENNERY (57365), this company of category PME shows in 2023 a revenue of 3.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ND MATERIAUX (SIREN 810112466)
Indicator 2024 2023 2022 2021 2018 2016
Revenue N/C 3 863 026 € 3 724 649 € 3 148 351 € N/C 1 723 189 €
Net income 168 954 € 284 328 € 278 772 € 183 458 € 190 476 € 108 289 €
EBITDA N/C 380 918 € 372 549 € 250 145 € N/C 186 736 €
Net margin N/C 7.4% 7.5% 5.8% N/C 6.3%

Revenue and income statement

In 2024, ND MATERIAUX generates positive net income of 169 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 108 k€ -> 169 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

168 954 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 7%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.151%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

70.026%

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

64.9%

Solvency indicators evolution
ND MATERIAUX

Sector positioning

Debt ratio
7.15 2024
2022
2023
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Good -12 pts over 3 years

In 2024, the debt ratio of ND MATERIAUX (7.15) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
70.03% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of ND MATERIAUX (70.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.55 years 2023
2022
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.59 years
Good -6 pts over 2 years

In 2023, the repayment capacity of ND MATERIAUX (0.55) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 332.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

332.369

Liquidity indicators evolution
ND MATERIAUX

Sector positioning

Liquidity ratio
332.37 2024
2022
2023
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Good +9 pts over 3 years

In 2024, the liquidity ratio of ND MATERIAUX (332.37) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.94x 2023
2022
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Good

In 2023, the interest coverage of ND MATERIAUX (2.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 490 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 288 days. The gap of 202 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

490 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

288 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
ND MATERIAUX

Positioning of ND MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 122 218€ to 1 867 024€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
122k€ 308k€ 1867k€
308 121 € Range: 122 218€ - 1 867 024€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ND MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ND MATERIAUX

What is the revenue of ND MATERIAUX ?

The revenue of ND MATERIAUX in 2023 is 3.9 M€.

Is ND MATERIAUX profitable?

Yes, ND MATERIAUX generated a net profit of 169 k€ in 2024.

Where is the headquarters of ND MATERIAUX ?

The headquarters of ND MATERIAUX is located in ENNERY (57365), in the department Moselle.

Where to find the tax return of ND MATERIAUX ?

The tax return of ND MATERIAUX is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does ND MATERIAUX operate?

ND MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.